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All Journal Jurnal Transformative DIDAKTIKA : Jurnal Kependidikan Islamic Accounting and Finance Review Journal of Accounting and Digital Finance E-Jurnal Akuntansi TSM Income Journal: Accounting, Management and Economic Research
Anwar, Puspita Hardianti
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Bantuan Langsung Tunai Dana Desa Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi Di Kabupaten Gowa Adrianti, Adrianti; Sumarlin, Sumarlin; Anwar, Puspita Hardianti
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.29

Abstract

The purpose of this study was to find out how accountability and transparency influence the management of direct assistance to disburse village funds with an internal control system as a moderating variable in Gowa Regency. The data used in this research is primary data collected through a direct questionnaire survey. Data analysis used multiple linear regression analysis and moderating regression analysis with the absolute difference value approach. The number of respondents used in this study were 150 people. Respondents in this study were all village officials in Bontonompo District. The results of this study indicate that accountability has a positive and significant effect on the management of BLT Dana Desa. Transparency has a positive and significant effect on the management of the Village Fund BLT. The internal control system does not moderate the effect of accountability on the management of the Village Fund BLT. The internal control system moderates the effect of transparency on the management of the Village Fund BLT.
Audit dynamics of tenure and client pressure: An auditor independence study Anwar, Puspita Hardianti
Journal of Accounting and Digital Finance Vol. 4 No. 1 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i1.1151

Abstract

This study aims to analyze the effect of audit tenure and client pressure on auditor independence. It seeks to evaluate the role of auditor commitment as a moderating variable in seeing this relationship. This study uses quantitative methods with a descriptive approach; the population studied is the Public Accounting Firm located in Gowa and Makassar Regencies, Indonesia. The sample used in this study were auditors who worked at the KAP. The data analysis technique applied is moderation regression analysis with an interaction approach. This study found that professional commitment acts as a moderating variable, where professional commitment strengthens the relationship between audit tenure and auditor independence and between client pressure and auditor independence. The study implies that auditors and audit firms should balance long-term relationships with clients and independence through solid professional commitment, supported by continuous training and stricter ethical standards from regulators and policymakers.
Pengaruh Audit Lag, Leverage, dan Debt Default terhadap Opini Audit Going Concern Yani Suryani, Lani Melani; Wawo, Andi; Anwar, Puspita Hardianti
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.51755

Abstract

This research aims to examine the influence of audit lag, leverage, and debt default on going concern audit opinions on energy companies listed on the Indonesia Stock Exchange in 2019-2022. This research in quantitative research and data used in secondary data in the form of financial reports of energy companies for the 2019-2022 period which were accessed via the website www.idx.co.id using a purposive sampling method and a sample of 55 companies was obtained. Data analysis used logistic regression analysis. The results of this research show that audit lag has an effect on going concern, while leverage and debt default have no effect on going concern. This research has implications for several considerations, auditors need to be aware of the company’s going concern potential and take a more comprehensive approach in assessing going concern risk. Investors consider other factors besides leverage and debt default when considering investments risks
Optimalisasi Kebijakan Smart Governance: Studi Peningkatan Efisiensi dan Kualitas Pelayanan Publik Alam, Syamsu; Anwar, Andi Faisal; Wahyuddin, Andi; Pada, Andi Tenri; Anwar, Puspita Hardianti
Jurnal Transformative Vol. 10 No. 2 (2024)
Publisher : Faculty of Social and Political Science Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.transformative.2024.010.02.1

Abstract

Agenda smart governance di Kota Makassar diperhadapkan oleh satu masalah utama, yakni memburuknya capaian kota ini dalam beberapa tahun terakhir. Tujuan dari penelitian ini adalah mengukur level kematangan smart governance dan mengukur efektifitas layanan bidang ekonomi dan Pendidikan smart governance di Kota Makassar. Penelitian ini menggunakan metode analisis kualitatif deskriptif, dengan pendekatan studi kasus. Hasil penelitian ini menemukan bahwa level kematangan penerapan smart governance yang di Kota Makassar, yakni dimensi teknologi dan kelembagaan, menunjukkan capaian yang jauh lebih baik dibandingkan dimensi manusia. Kedua, layanan smart governance dalam sektor ekonomi menunjukkan efektivitas, efisiensi, dan utilitas yang dirasakan secara signifikan oleh masyarakat, dibandingkan dengan layanan pendidikan yang jauh lebih rendah. Implikasi dari penelitian ini perlunya pendekatan yang holistik untuk meningkatkan efisiensi dan kualitas pelayanan publik di Kota Makassar, khususnya pada layanan pendidikan. Sedangkan layanan bidang ekonomi, perlu terus berinovasi untuk meningkatkan efektifitas dan kualitas layanan, sehingga penerapan smart governance dapat berjalan secara maksimal dikota ini.
Learning Management System (LMS) Moodle: Unraveling Its Impact on Accounting Students’ Academic Performance Jannah, Raodahtul; Sari, Nur Rahmah; Anwar, Puspita Hardianti
DIDAKTIKA Vol 17 No 1 (2023)
Publisher : Fakultas Tarbiyah Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/didaktika.v17i1.4567

Abstract

The outbreak of covid-19 has caused significant changes in education sector, including the demand to conduct lectures with the assistance of technology. One of the worthly used technologies is the Learning Management System (LMS). This study aims to analyze student perception about factors affecting the use of LMS Moodle and how its use then affects their academic performance. This is a quantitative study adopting personal computer usage model and technology to performance chain model. This study involved 156 accounting students of an Islamic Sate University in Makassar, Indonesia. Data were obtained by questionnaire and analyzed with Structural Equation Modeling (SEM) processed by AMOS. The result shows that of the four variable factors proposed, the task-technology fit factor did not show a positive effect on the use of LMS, while three other variables namely Facilitating Conditions, Social Factors, and Long-Term Consequences show a positive effect on the usage of LMS. Then, Task-Technology Fit and The Use of LMS have a positive effect on Accountant Student’s Academic Performance.Keywords: Accounting students, Academic performance, LMS, Technology
PENGARUH CAPITAL INTENSITY DAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP TAX AVOIDANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI Syakirah, Alifah Hanif; Wawo, Andi; Anwar, Puspita Hardianti
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2868

Abstract

This study aims to determine the effect of Capital Intensity and Good Corporate Governance on Tax Avoidance with Corporate Social Responsibility (CSR) as a moderating variable in energy sector companies indexed on the Indonesian Sharia Stock Exchange. This study uses a quantitative approach with a comparative causal method and secondary data from company annual reports on the official IDX website and company websites. The population consists of energy sector companies listed on the IDX and indexed in the Indonesia Sharia Stock Index for the period 2019–2023. The sample was selected using purposive sampling, resulting in 21 companies with 105 observations over five years. Data analysis was conducted using multiple linear regression and moderation tests with SPSS Statistics 25. The results indicate that capital intensity has a positive effect on tax avoidance. Institutional ownership has no effect, while managerial ownership has a negative effect on tax avoidance. CSR does not moderate the relationship between capital intensity or institutional ownership and tax avoidance, but it strengthens the relationship between managerial ownership and tax avoidance.
Co-Authors Adrianti, Adrianti Aminuyati Andi Wawo Anwar, Andi Faisal Jannah, Raodahtul Kadir, Nur An'nizar Lince Bulutoding Nur Rahmah Sari Pada, Andi Tenri Suwandi, Memen Syakirah, Alifah Hanif SYAMSU ALAM Wahyuddin, Andi Yani Suryani, Lani Melani